Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
932243
XXXXXXXXXX D. Zion
(613) 957-2140
Attention: XXXXXXXXXX
November 17, 1993
Dear Sirs:
Re: Subsection 6(6) of the Income Tax Act (the Act)